Education Update Form 2025

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Use this form to apply for Transfer of Entitlement (TOE) to basic educational assistance under chapters 30 and 33 of title 38, U.S. Code and chapter 1606 of title 10, U.S. Code. Use this form only if you are a dependent of an individual eligible to transfer benefits to his or her dependents.
Generally, if you served at least 2 years on active duty and you meet the requirements listed here, you may be eligible for benefits through MGIB-AD. Note: If you have only 1 period of service that begins on or after August 1, 2011, and you qualify for other VA education benefits, you can use only 1 education benefit.
Are VA Education Benefits Taxable? No. Any veterans benefits paid under any law administered by the Department of Veterans Affairs (VA) should not be reported as income to the Internal Revenue Service (IRS). You will not receive a W-2 from the VA.
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Before using their transferred benefits, each family member must fill out a VA Form 22-1990E to apply for a certificate of eligibility from the VA. To complete the VA Form 22-1990E online, visit the VA Application for Education Benefits page on the VA website.
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The 22-1990 is the form used if you are a veteran or service member applying for an education benefit for the first time. (For example, if you have never used education benefits before, or are switching from one education benefit to another - the Montgomery GI Bill to the Post 9/11 GI Bill.)

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